A practical guide to trade licences, self-employment and business in Czechia

How to do business as a market trader

How to sell at stalls and markets in 2026

If you want to resell goods at a market, an unqualified trade licence (živnost volná) for Wholesale and retail is enough. In legal terms, a stall is mobile business premises that you do not have to report in advance — but you do need to arrange the location with the municipality or the organiser, and for food you additionally have to deal with hygiene.

unqualified trade licence notification fee 1 000 Kč (online 800 Kč) mobile business premises not reported in advance without a trade licence: only surplus produce
What am I selling? Types of trade licences

What do you want to sell at the market?

Reselling goods

textiles, gifts, costume jewellery, fruit and vegetables for resale

You need: the unqualified trade licence "Wholesale and retail" (field No. 48)

Unqualified trade licence

Your own products

ceramics, jewellery, candles, wood, textiles

You need: an unqualified trade licence for both making and selling (no qualification required)

Types of trade licences

Food and animal products

jams, baked goods, meat, milk, eggs, honey

You need: a trade licence (craft trade for meat, milk and baked goods) + registration with the SZPI or SVS

Unqualified trade licence

Only surplus from the garden

unprocessed fruit, vegetables and eggs from your own holding

You do not need a trade licence — provided it is occasional, non-systematic selling

Selling without a trade licence

Checklist: I want to sell at a market

  • reselling goods / your own products / food / only surplus produce
  • systematic activity for profit = yes; occasional selling up to 50 000 Kč per year or unprocessed surplus = usually without a trade licence → detail
  • unqualified "Wholesale and retail", fee 1 000 Kč (online 800 Kč) → detail
  • you do not report it to the trade licensing office (živnostenský úřad) in advance, but it must be labelled (§ 17) → detail
  • check the municipal market rules, reserve a stall with the organiser, pay the local occupancy fee
  • registration with the SZPI no later than on the day you start, for animal products with the SVS before you start
  • no EET obligation, but issue a receipt on the customer's request; consider a payment terminal

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A stall is "mobile business premises" (§ 17 of the Trade Licensing Act)

A stall, cart, sales table and food truck are all mobile business premises — movable and standing in one place for no more than three months. Unlike fixed business premises, you do not have to report it to the trade licensing office (živnostenský úřad) in advance (§ 17(3)). It must, however, be visibly labelled: with your name or business name, IČO (business ID), the business address (sídlo), the name of the person responsible for the premises and the trading hours. On the authority's request you will prove the legitimacy of the location (a contract with the organiser, a municipal permit). More in the guide Business premises and their labelling →

Location and the occupancy fee

What you deal withRule / rate 2026Source
Municipal market rulesset the specific market locations, times and conditions for selling outside business premises§ 18 of Act No. 455/1991 Coll.
Local occupancy fee — basic rateup to 10 Kč per m² (or part thereof) per day§ 4 of Act No. 565/1990 Coll.
Fee for a sales facility (stall)the municipality may increase it up to tenfold, i.e. up to 100 Kč/m²/day§ 4 of Act No. 565/1990 Coll.
Flat-rate feethe municipality may also set a weekly, monthly or annual amountmunicipal generally binding ordinance (OZV)
Private land / the organiser's areano occupancy fee is paid — you pay the organiser rent for the stall—

You will find the specific rates, opening hours and the list of market locations in the generally binding ordinance and the market rules of the municipality where you intend to sell. In Prague, the market rules are issued by a regulation of the City of Prague.

Selling food? Don't forget hygiene

For the sale of plant-based and packaged food, notify the SZPI (Czech Agriculture and Food Inspection Authority) in writing no later than on the day you start the activity — failure to meet this notification obligation carries a fine of up to 1 000 000 Kč. For the sale of animal products (meat, milk, eggs, honey, fish), register with the regional veterinary administration (SVS) before you start. EET has been abolished as of 1 January 2023, but the general duty to issue proof of sale at the customer's request (Act No. 634/1992 Coll.) still applies. The planned EET 2.0 should not start until 1 January 2027 — in 2026 no electronic records of sales apply to you.

Taxes: the unqualified trade licence and the 60% lump-sum allowance

If you sell systematically for profit, you are a self-employed person (OSVČ) and you tax your income as income from independent activity. With an unqualified trade licence you can apply the 60% lump-sum expense allowance (ceiling 1 200 000 Kč per year), so you do not have to document your expenses. When reselling goods with high actual costs, however, actual expenses or the flat-rate tax often work out better.

  • Income tax: 15% on the tax base up to 1 762 812 Kč, above this threshold 23%.
  • Basic taxpayer credit: 30 840 Kč per year.
  • If you exceed a turnover of 2 000 000 Kč per year, you need to deal with DPH (VAT) registration.

As a self-employed person, you additionally pay monthly advance payments for social and health insurance. The minimum advance payments rise every year, and for 2026 the calculation of the minimum assessment base changes (a gradual transition from 40% to 35% of the average wage) — so always verify the specific amount with ČSSZ (Czech Social Security Administration) and your health insurance company. Details on the contributions and on VAT can be found in the section VAT and the self-employed →

Frequently asked questions

Which trade licence do I need for stall selling?
For ordinary reselling of goods, the unqualified trade licence "Wholesale and retail" (field No. 48) is enough. It requires only the general conditions — being at least 18, legal capacity and good standing (no criminal record); no qualification is needed. The notification fee is 1 000 Kč, or 800 Kč online.
When can I sell without a trade licence?
Without a trade licence you may sell unprocessed surplus from your own garden and holding under § 3(3) of the Trade Licensing Act, or carry out occasional incidental selling whose total does not exceed 50 000 Kč per year (§ 10(3) of the Income Tax Act). Regular selling is, however, business activity and requires a trade licence regardless of the amount of income.
Do I have to report the stall to the trade licensing office in advance?
No. A stall is mobile business premises and under § 17(3) of the Trade Licensing Act you do not report it in advance. It must, however, be visibly labelled with your name or business name, IČO (business ID), the business address, the responsible person and the trading hours.
Has EET been abolished?
Yes, the electronic records of sales were abolished as of 1 January 2023. You do not have to issue any EET receipts. At the customer's request, however, you must issue proof of sale under the Consumer Protection Act. EET 2.0 is so far only a proposal with a planned start from 2027.
Do I need the municipality's permission to sell?
To sell at a specific location, yes. Check the municipal market rules (§ 18), reserve a stall with the market organiser, and on public space pay the local occupancy fee — up to 100 Kč per m² per day for sales facilities.
What requirements must I meet when selling food at a market?
Register with the SZPI no later than on the day you start (for animal products with the SVS before you start), meet the hygiene minimum and cooling temperatures, protect unpackaged food and make allergen and country-of-origin information available.

Related articles

Not sure which trade licence to register?

For reselling goods and most handmade products, an unqualified trade licence is enough. Go through what it involves and how to register it.

Unqualified trade licence